Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 04950143 Mr Simon Harvey Mrs Kathleen Harvey Mr John Harvey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04950143 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04950143 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 04950143 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 04950143 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 04950143 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 04950143 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 04950143 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 04950143 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 04950143 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 04950143 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frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 04950143
The Rose PH Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04950143
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 847,821 813,062
847,821 813,062
CURRENT ASSETS
Stocks 5 5,740 5,960
Debtors 6 593 -
Cash at bank and in hand 3,854 17,730
10,187 23,690
Creditors: Amounts Falling Due Within One Year 7 (675,439 ) (553,076 )
NET CURRENT ASSETS (LIABILITIES) (665,252 ) (529,386 )
TOTAL ASSETS LESS CURRENT LIABILITIES 182,569 283,676
Creditors: Amounts Falling Due After More Than One Year 8 (19,099 ) (28,887 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,423 ) (2,423 )
NET ASSETS 161,047 252,366
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 160,947 252,266
SHAREHOLDERS' FUNDS 161,047 252,366
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simon Harvey
Director
21/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Rose PH Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04950143 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0% - on cost
Plant & Machinery 15% - reducing balance
Motor Vehicles 15% - reducing balance
Fixtures & Fittings 15% - reducing balance
Computer Equipment 15% - reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 7)
9 7
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2022 798,341 2,673 7,900 35,636
Additions - 618 35,216 7,293
As at 31 October 2023 798,341 3,291 43,116 42,929
Depreciation
As at 1 November 2022 - 420 4,395 28,467
Provided during the period - 337 5,808 2,166
As at 31 October 2023 - 757 10,203 30,633
Net Book Value
As at 31 October 2023 798,341 2,534 32,913 12,296
As at 1 November 2022 798,341 2,253 3,505 7,169
Computer Equipment Total
£ £
Cost
As at 1 November 2022 4,008 848,558
Additions 249 43,376
As at 31 October 2023 4,257 891,934
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 November 2022 2,214 35,496
Provided during the period 306 8,617
As at 31 October 2023 2,520 44,113
Net Book Value
As at 31 October 2023 1,737 847,821
As at 1 November 2022 1,794 813,062
5. Stocks
2023 2022
£ £
Stock 5,740 5,960
5,740 5,960
6. Debtors
2023 2022
£ £
Due within one year
VAT 593 -
593 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,132 10,970
Bank loans and overdrafts 10,000 10,000
Corporation tax - 2,470
Other taxes and social security 963 948
VAT - 5,212
Other creditors 931 110
Directors' loan accounts 659,413 523,366
675,439 553,076
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 19,099 28,887
19,099 28,887
Page 5
Page 6
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6